Who can claim VAT refunds

Latest update: 12/12/2020

Non-resident entities established in another EU country can claim the refund of VAT paid in Italy on imports and purchases of goods and services if:

  • they do not have a fixed establishment in Italy
  • they are taxpayers in their country of establishment
  • they have not carried out any transactions within the territory of Italy or have only carried out reverse charge transactions, non-taxable transport and transport-related services or transactions relating to telecommunications, broadcasting or electronic services managed through the Mini one stop shop (Moss) portal.

Entities established in another EU country and meeting the requirements can apply for the refund of the input VAT paid on the import of goods and the purchase of goods and services in Italy if

  • the tax is deductible under Italian legislation; and
  • they carry out transactions giving rise to the right to deduct in their country of establishment. In the case of partly deductible transactions, the refund will be made at the same rate as the deductible proportion applied by the country of establishment.